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To build our harmonious society and to promote social justice, tax adjustment is inseparable, tax is an important way to regulate the economy and income, personal income tax adjustment can promote the redistribution of our society, reduce social inequities effectively, promote the social harmony and stability and eliminate incongruous factors.This thesis based on the theory of taxes, and mainly for the following work: analysis of relevant foreign tax reform theories, including Adam Smith’s fair taxation theory, tax theory and Kashmir Reese optimal tax theory, these types of theories research from different perspective on tax; analysis of the evolution of personal income, status as well as a fair reason for reform, analysis found that China’s current tax system there is a series of problems that affect the fairness of the tax, there is also a lot of history, economics, law, factors affecting the fairness of the tax reform process, problems are tax income gap in balancing the role of small, tax object unreasonable expense deduction standards unscientific and unfair distribution of income classification, collection and unreasonable, etc. these problems are affecting personal income tax personal income in the regulation of the role; personal income tax on US comparative analysis can be found through the analysis of some existing personal income tax deficiencies; based on the above analysis, this paper puts forward the direction of a personal income tax reform, mainly from the personal income tax model selection, collection and management system, the tax base, the tax rate structure, the cost of the standard deduction and the taxpayer commenced various angles through which several aspects of the restructuring, we can further promote China’s personal income tax fairness, to further promote the harmonious taxes implementationThis thesis mainly introduce the expansion of China’s personal income tax, the paper’s puipose is to improve the efficiency and equity of tax, tax reform and research for our country has some theoretical reference value. To build a harmonious society and harmonious taxation, to promote social justice, maintain social stability, China’s tax reform and the associated change is imperative.
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